The trial balance of Pacilio Security Services, Inc. as of January 1, Year 11, had the following normal balances. Cash $113,718 Petty cash 100 Accounts receivable 39,390 Allowance for doubtful accounts 4,662 Supplies 210 Merchandise inventory (48 @ $300) 14,400 Equipment 9,000 Van 27,000 Building 125,000 Accumulated depreciation 28,075 Land 25,000 Sales tax payable $390 Employee income tax payable 1,000 FICA-Social Security tax payable 840 FICA-Medicare tax payable 210 Warranty payable 918 Unemployment tax payable 9451 Notes payable-Building 92,762 Bonds payable Discount on bonds payable 50,000 800 Common stock 50,000 Retained earnings 124,816 During Year 11, Pacilio Security Services experienced the following transactions: